20 million shares ISO out of 60 million shares total is getting a bit silly don't you think?
You're being silly. Where did this number come from?
Your rant about options is nonsense because FASB is already in the process of expensing options in early 2003. The issue is how IDCC can benefit from the interim period before the new rule goes into effect.
Your point about stock splits has some merit in terms of increasing the float but IDCC is still in the process of making its numbers settle down so that it can show how its operating model can generate sustainable growth from a baseline year. That includes a credible plan for making sales go beyond the $250M, $500M, $750M and $1B milestones, btw.